Fiscal Council

According to the Brazilian Corporations Law, the Fiscal Council is an independent body from Cosan’s management and independent audit firm. Its primary responsibility is to review the management’s activities and financial statements and report its observations to shareholders.

The Fiscal Council will consist of at least three and not more than five members and an equal number of alternate members, shareholders or not, elected by the Shareholders Meeting, individuals residing in Brazil who meet the legal requirements for the position. The Fiscal Council is a non-permanent body, which is set up only when so decided by the Shareholders Meeting, always in compliance with law and the Bylaws.

The Fiscal Council can neither have members who are part of the Board of Directors, the Executive Board or employees of a subsidiary or a company in the same group as Cosan, nor spouse or relative of its management members.

Name	Position	Election Date	End of Term
Paulo Roberto Batista Machado	Member	04/30/2026	2027 ASM
Date of Birth: 01/07/1968 Education − Degree in Economics from Universidade Santa Úrsula and a postgraduate degree in Capital Markets from Fundação Getulio Vargas (FGV). Professional Background −Began his professional career at PricewaterhouseCoopers (PwC) in 1992, working as an external auditor. He built a solid professional career in the financial market, having served as a partner and statutory director at Banco BTG Pactual from 1996 to 2017. He then became a partner and statutory director at Banco C6 from 2018 to 2022. Current Positions − Member of the Fiscal Council at Cosan; serves as board member, with a focus on the insurance sector, and is also an angel investor in startups.
Daniella Raigorodsky Monteiro	Alternate Member	04/30/2026	2027 ASM
Date of Birth: 04/23/1976 Education − Holds a Law degree from Universidade Mackenzie (São Paulo), a postgraduate lato sensu degree in Private Property Law from the Pontifical Catholic University of Rio de Janeiro (PUC-Rio), and has completed several executive education programs, including: the Board Member Training Program at Saint Paul Business School in partnership with Exame; the Audit Committee Program at the Brazilian Institute of Corporate Governance (IBGC); the Corporate Governance Immersion Program for Executives at the London School of Economics (LSE); SEER – Advanced Program for CEOs, Board Members and Shareholders (Exame \| Saint Paul Business School); the Corporate Governance Immersion Program for Executives at Kaospilot (Denmark); and ESG: How to Rethink and Innovate Business (IBGC). Professional Background − Lawyer with over 25 years of experience in M&A transactions, strategic deals, corporate governance, and risk management, with extensive interaction with Boards of Directors, shareholders, and senior leadership of both publicly held and privately held companies, family-owned businesses, and multinational corporations. Current Positions − Served as a partner in the M&A and Corporate Governance practices from 2010 to 2025. She began serving as a board member on a voluntary basis in 2023 and as a non-executive board member on a non-voluntary basis starting in 2025. Currently serves as Member of the Fiscal Council of Cosan S.A.; Senior Consultant in M&A and Corporate Governance at Tauil & Chequer Advogados, associated with Mayer Brown LLP; Member of the Board of Directors of ClientCo Rede Nordeste S.A. (NIO); Member of the Fiscal Council of Associação Administradora da Conectividade das Escolas (EACE); and also serves on a voluntary basis as a fiscal and advisory board member for São Paulo Companhia de Dança, Instituto Devolver, and 30% Club Brazil.
João Ricardo Ducatti	Member	04/30/2026	2027 ASM
Date of birth: 02/25/1953 Education − Bachelor’s degree in Business Administration. Professional Background − Corporate Accounting: Financial Resources Manager and Treasurer for LatAm at Westinghouse do Brasil; Chief Administrative and Financial Officer at Usina Barbacena, at Grupo Bom Jesus, and at Grupo Cosan; Member of the Statutory Audit Committees of Cosan S.A.; as well as Superintendent Officer at SUCRESP. Current Positions − Sitting Member of the Fiscal Council of Cosan S.A., and RDR Consultores Associados Ltda.
Guilherme José de Vasconcelos Cerqueira	Alternate Member	04/30/2026	2027 ASMM
Date of birth: 03/22/1964 Education − Degrees in Mechanical Engineering from Federal University of Rio de Janeiro and Economics from State University of Rio de Janeiro; and MBA from COPPEAD. Professional Background − At Shell Group, including a stint at Shell International Ltd. At Raízen S.A., he was responsible for Controllership, Finance and Procurement, and also served as Chief Financial and Investor Relations Officer. Current Positions − Suplent member of the Fiscal Council of Cosan S.A.; and effective member of the Fiscal Council of Raízen S.A.
Vicente Giurizatto da Silveira	Member	04/30/2026	2027 ASM
Date of birth: 01/11/1981 Education − Production Engineer graduated from the Federal University of Rio de Janeiro (UFRJ), holds a Master’s degree in Administration from Coppead/UFRJ, and an MBA in Public-Private Partnerships (PPP) and Concessions from Fundação Escola de Sociologia e Política de São Paulo (FESPSP). Professional Background − Held executive roles at BNDES, working as a project manager in privatizations, concessions, and PPPs, as well as managing venture capital and private equity funds invested by BNDESPAR. Most of his career at BNDES has been dedicated to capital markets activities, including investments, corporate restructurings, and divestments. He has also served as a board member nominated by BNDESPAR in companies of various sizes and sectors of the economy, particularly in the infrastructure segment. Before joining BNDES, he worked at Accenture do Brasil as a business consultant on strategic consulting projects in Brazil and other Latin American countries. Current Positions − Member of the Fiscal Council of Cosan S.A.; currently serves as Manager in the Capital Markets Area of BNDES, responsible for monitoring equity investments in both publicly held and privately held companies.
Victor Furtado de Mattos Rodrigues	Alternate Member	04/30/2026	2027 ASM
Date of birth: 09/22/1982 Education − Accountant graduated from Universidade Cândido Mendes and holds a Master’s degree in Business Management from Fundação Getulio Vargas (FGV). He has also earned the Chartered Financial Analyst (CFA) certification. Professional Background − An employee of BNDES since 2010, throughout his career at the bank, he has dedicated most of his work to capital markets activities, including investments and corporate restructurings. Prior to joining BNDES, he worked as a Senior Consultant in the Capital Markets practice at PwC – PricewaterhouseCoopers. Current Positions − Member of the Fiscal Council of Cosan S.A.; manager responsible for the investment and monitoring of equity holdings held by BNDESPAR.

Fiscal Council

Corporate Governance